Accounts receivable – completed service contracts

完成業務未収入金

Accounts receivable – due from franchised stores

加盟店貸勘定

Trade notes and accounts receivable

受取手形及び営業未収入金

Trade accounts receivable

営業未収入金

Notes and accounts receivable – trade

受取手形及び売掛金

Allowance for doubtful accounts

貸倒引当金

Provision for doubtful accounts

貸倒引当金繰入額

評価損調整勘定

Valuation loss adjustment accounts

評価益調整勘定

Valuation gain adjustment accounts

為替未払金

Accounts payable – foreign exchange